Managers are more likely to misreport when the downside is low, and the upside high. That may sound intuitively obvious, but this research could possibly be used by compliance officers and others to screen for situations where managers have a strong incentive to commit accounting fraud. Read More »

About Risk & Compliance

Risk & Compliance provides news and commentary to corporate executives and others who need to understand, monitor and control the many risks that can tarnish brands, distract management and harm investors. Its content spans governance, risk and compliance and includes analysis of the significance of laws and regulations, the risks inherent in global expansion and the protective moves taken by companies.